406 - LICENSED EMPLOYEE COMPENSATION & BENEFITS

406.1 - LICENSED EMPLOYEE SALARY SCHEDULE (04-12-2023)

The board will establish compensation for licensed employees' positions keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and other factors deemed relevant by the board.

It is the responsibility of the superintendent to make a recommendation to the board annually regarding licensed employee compensation.  The base wages of licensed employees are subject to review and modification through the collective bargaining process.


Legal Reference:          Iowa Code §§ 20.1, .4, .7, .9; 279.8.

Cross Reference:          406.2     Licensed Employee Compensation Advancement

Approved:   May 10, 2006              

Last Reviewed:   April 12, 2023

East Buchanan Community School District

406.2 - LICENSED EMPLOYEE COMPENSATION ADVANCEMENT (04-12-2023)

The board shall determine if licensed employees will advance in compensation for their licensed employees' positions, keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and other considerations as determined by the board.

It shall be the responsibility of the superintendent to make a recommendation to the board for the advancement of licensed employees.


Legal Reference:           Iowa Code §§ 20.1, .4, .7, .9; 279.8.

Cross Reference:           406.1    Licensed Employee Compensation

Approved:  March 8, 2000           

Last Reviewed:   April 12, 2023

Board Policy East Buchanan Community School District

406.3 - LICENSED EMPLOYEE CONTINUED EDUCATION CREDIT (04-12-2023)

Continued education on the part of licensed employees may entitle them to advancement in compensation.  Licensed employees who have completed additional hours may be considered for advancement.  The board may determine which licensed employees will advance in compensation for continued education keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and any other items deemed relevant by the board.

Licensed employees who wish to obtain additional education for advancement on the salary schedule must notify their supervisor by February 28th of the school year preceding the actual year when advancement occurs.  The superintendent has the discretion to approve credit outside the employee's area of endorsement or responsibility

It is the responsibility of the superintendent to make a recommendation to the board for the advancement of a licensed employee.


Legal Reference:           Iowa Code §§ 20.1, .4, .7, .9; 279.8.

Cross Reference:           405     Licensed Employees - General

                                    406     Licensed Employee Compensation and Benefits

Approved:  March 8, 2000            

Last Reviewed:   April 12, 2023 

Board Policy East Buchanan Community School District

406.4 - LICENSED EMPLOYEE COMPENSATION FOR EXTRA DUTY (04-12-2023)

A licensed employee may volunteer or be required to take on extra duty, with the extra duty being secondary to the major responsibility of the licensed employee.  The board may, in its sole discretion, establish compensation for extra duty licensed employee positions, keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and other considerations as determined by the board.

Vacant extra duty positions, for which extra compensation will be earned, will be posted to allow qualified licensed employees to volunteer for the extra duty.  If no licensed employee volunteers for extra duty, the superintendent will assign the extra duty positions to qualified licensed employees.  The licensed employee will receive compensation for the extra duty required to be performed.

It is the responsibility of the superintendent to make a recommendation to the board annually as to which licensed employees will have the extra duty, and the compensation for extra duty, for the board's review.


Legal Reference:           Iowa Code §§ 279.8, .13-.15, .19A-B.

Approved:  May 10, 2006               

Last Reviewed:   April 12, 2023            

406.5 - LICENSED EMPLOYEE GROUP INSURANCE BENEFITS (04-12-2023)

Licensed employees may be eligible for group benefits as determined by the board and required by law.  The board will select the group benefit programs and the insurance company or third party administrator which will provide the program.

In accordance with the Patient Protection and Affordable Care Act (ACA), the board will offer licensed employees who work an average of at least thirty (30) hours per week or one hundred thirty (130) hours per month, based on the measurement method adopted by the board, with minimum essential coverage that is both affordable and provides minimum value.   The board will have the authority and right to change or eliminate group insurance programs, other than the group health plan, for its licensed employees.

Licensed employees who work an average of at least thirty (30) hours per week or one hundred thirty (130) hours per month, based on the measurement method adopted by the board, are eligible to participate in the group health plan. Licensed employees who work 30 hours per week are eligible to participate in dental, vision, life/AD&D, LTD, and dependent life group insurance plans. Employers should maintain documents regarding eligible employees acceptance and rejection of coverage. 

Regular part-time employees (i.e., employees who work less than 30 hours per week or 130 hours per month for health benefit purposes or employees who work less than  30  per week for benefits other than health) who wish to purchase coverage may participate in group benefit programs by meeting the requirements of the applicable plan. Full-time and regular part-time licensed employees who wish to purchase coverage for their spouse or dependents may do so by meeting the requirements of the applicable plan.

Licensed employees and their spouse and dependents may be allowed to continue coverage of the school district's group health program if they cease employment with the school district by meeting the requirements of the plan.  


Legal Reference:           Iowa Code §§ 20.9; 85; 85B; 279.12, .27; 509; 509A; 509B.
                                       Internal Revenue Code § 4980H(c)(4); Treas. Reg. § 54.4980H-1(a)(21)(ii).
                                      Shared Responsibility for Employers Regarding Health Coverage, 26 CFR Parts 1, 54 and 301, 78 Fed. Reg. 217, (Jan 2, 2013). 
                                      Shared Responsibility for Employers Regarding Health Coverage, 26 CFR Parts 1, 54 and 301, 79 Fed. Reg. 8543 (Feb. 12, 2014).

Cross Reference:           405.1    Licensed Employee Defined

                                    706.2    Payroll Deductions

Approved:  May 10, 2006               

Last Reviewed:  April 12, 2023

East Buchanan Community School District

406.6 - LICENSED EMPLOYEE TAX SHELTER PROGRAMS (04-12-2023)

Employees may elect to have amounts withheld from their pay for items authorized by law, subject to agreement of the district.  The board may authorize the administration to make a payroll deduction for licensed employees' tax sheltered annuity premiums purchased from a company or program if chosen by the board.

Licensed employees wishing to have payroll deductions for tax sheltered annuities will make a written request to the superintendent


Legal Reference:           Iowa Code §§ 260C; 273; 294.16.                                

Cross Reference:           706.2    Payroll Deductions

Approved:  May 10, 2006               

Last Reviewed:   April 12, 2023                       

East Buchanan Community School District